dingg

Ukkram
You would have split liability tax due to uk up until you left uk and due to pt once you took up residency there , IMO

thats the way the rules read to me but no doubt a tax lawyer could argue the case another way depending on your exact circumstances

Ukkram

Yes. That is how it works according to PwC (link was posted here somewhere) but only from 2015 tax year. Prior to that one would have been tax resident for the full tax year in Portugal and in the UK only to the date you left the UK.

scapetown

Isn't this now different to what has been previously discussed about being a tax resident in PC from the date you arrive (with intent to stay) and being liable for tax for that whole year?

Ukkram

That is quite correct. Since 2015 PT has split its tax year so you liable to tax from the day you arrived here with the intent to stay.

We arrived here in mid 2014 so we are liable for tax from the beginning of 2014. That is a conflict of domestic tax laws as there is now an overlap of residency status. ie. We are deemed to be residents of both states in the 1'st half of 2014 and that cannot be correct.

Pilou

I read this also on internet, but it feels not right. We arrived in november 2017 so the whole year 2017 we will be taxable in Spain and Portugal. For Spain, normal because we were resident.
And nothing can be done to avoid double taxation?? Strange within the EU.

Diddion

How about this one, then?

We'll be arriving in Portugal on May 22, leaving the UK on the 20th.
We'll have a place available in Portugal for us to live in on April 6th, though won't be occupying it until our arrival on May 22
We won't have a UK residence available for us to live in from May onwards, so we will satisfy UK Statutary Residence test, in that regard, as non-tax resident.
We want to be non-uk tax resident for the whole of the UK tax year.
So can we succeed at that, whilst at the same time not have to pay import duty on our car (which we will have owned for 12 months on May 13th?

I have put this in the hands of an international tax lawyer, but in the meantime, any ideas or guesses?

Further Info gained: Looking at the UK/Portugal Double Taxation Agreement, I think we will be regarded as UK Tax Residents after April 5th if we have a home in the UK available to us, irrespective of the Portuguese property situation. I think we'll need to vacate it on April 5th and put it in the hands of a rental agent.